Federal Income Tax Brackets
Understand the US federal income tax brackets by filing status. Learn how progressive tax rates work and get tips to estimate your tax bill for better planning.
Calculate Your Federal Income Tax2025 Federal Income Tax Brackets
Federal income tax brackets are the foundation of the US tax system. They determine how much tax you owe based on your taxable income. It's a progressive system, meaning your income is divided into ranges called brackets, each taxed at different rates.
Understanding Federal Income Tax Brackets
There are seven federal tax brackets in 2025:
| Tax Rate | Single Filers | Married Filing Jointly | Married Filing Separately | Head of Household |
|---|---|---|---|---|
| 10% | $0 to $12,400 | $0 to $24,800 | $0 to $12,400 | $0 to $17,700 |
| 12% | $12,401 to $50,400 | $24,801 to $100,800 | $12,401 to $50,400 | $17,701 to $67,450 |
| 22% | $50,401 to $105,700 | $100,801 to $211,400 | $50,401 to $105,700 | $67,451 to $105,700 |
| 24% | $105,701 to $201,775 | $211,401 to $403,550 | $105,701 to $201,775 | $105,701 to $201,775 |
| 32% | $201,776 to $256,225 | $403,551 to $512,450 | $201,776 to $256,225 | $201,776 to $256,200 |
| 35% | $256,226 to $640,600 | $512,451 to $768,700 | $256,226 to $384,350 | $256,201 to $640,600 |
| 37% | $640,601 or more | $768,701 or more | $384,351 or more | $640,601 or more |
These rates apply progressively as your income rises and adjust annually for inflation.
How Do Federal Income Tax Brackets Work
Only the income within each bracket is taxed at that bracket's rate, not your entire income.
Federal Tax Bracket Example
If you are a single filer earning $58,000 in 2025:
- 10% tax on the first $11,925
- 12% on income from $11,926 to $48,475
- 22% on the amount over $48,475 up to $58,000
This tiered system means your effective tax rate is lower than your highest bracket.
Key Points To Remember When Calculating
- Your filing status (single, married filing jointly, head of household) changes bracket thresholds.
- Deductions and credits reduce your taxable income, lowering what you owe.
- Your highest bracket is marginal, only on income within that bracket.
Understanding tax brackets can improve your tax planning and help you estimate your tax bill more accurately.